In a decision released on April 3, 2007, the Tax Court provided new insights into the recovery period1 for depreciating water wells, drip irrigation systems and grape trellises.2 While the classification of property for depreciation purposes is, in part, a facts and circumstances matter within the context of the class lives assigned by the Internal Revenue Service,3 the case of Trentadue v. Commissioner4 provides helpful insights into how the three types of property should be classified for depreciation purposes.